Freeze Rent for Disabled

Section 1. Paragraph b of subdivision 3 of section 467-b of the real property tax law, as amended by section 1 of chapter 129 of the laws of 2014, is amended to read as follows:

b. (1) for a dwelling unit where the head of the household qualifies as a person with a disability pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds fifty thousand dollars beginning July first, two thousand fourteen, as may be provided by the local law, ordinance or resolution adopted pursuant to this section[.]; or

(2) (i) for a dwelling unit where the head of household qualifies as a person with a disability due to receipt of cash supplemental security income pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds the maximum income above which such head of household would not be eligible to receive cash supplemental security income benefits under federal law during such tax year;

(ii) for a dwelling unit where the head of household qualifies as a person with a disability due to receipt of social security disability insurance (SSDI) or medical assistance benefits based on a determination of disability as provided in section three hundred sixty-six of the social services law pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD00945-01-1

A. 3733 2

household for the current income tax year exceeds twenty-nine thousand dollars;

(iii) for a dwelling unit where the head of the household qualifies as a person with a disability due to receipt of disability pension or disability compensation benefits provided by the United States department of veterans affairs pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds the maximum income above which such head of the household would not be eligible to receive such cash disability pension or disability compensation benefits under federal law during such tax year; and

(iv) when the head of the household retires before the commencement of such income tax year and the date of filing the application, the income for such year may be adjusted by excluding salary or earnings and projecting his or her retirement income over the entire period of such year.

Provided that a municipality shall not be required to enact a new local law, ordinance, or resolution after public hearing pursuant to subdivision two of this section if such municipality has already enacted a local law, ordinance, or resolution pursuant to subdivision two of this section adopting the provisions of subparagraph one of this paragraph and the municipality chooses to continue utilizing subparagraph one of this paragraph.

§ 2. Paragraph b of subdivision 3 of section 467-b of the real property tax law, as amended by section 2 of chapter 129 of the laws of 2014, is amended to read as follows:

b. (1) for a dwelling unit where the head of the household qualifies as a person with a disability pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds fifty thousand dollars beginning July first, two thousand fourteen, as may be provided by the local law, ordinance or resolution adopted pursuant to this section[.]; or

(2) (i) for a dwelling unit where the head of household qualifies as a person with a disability due to receipt of cash supplemental security income pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds the maximum income above which such head of household would not be eligible to receive cash supplemental security income benefits under federal law during such tax year;

(ii) for a dwelling unit where the head of household qualifies as a person with a disability due to receipt of social security disability insurance (SSDI) or medical assistance benefits based on a determination of disability as provided in section three hundred sixty-six of the social services law pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds twenty-nine thousand dollars;

(iii) for a dwelling unit where the head of the household qualifies as a person with a disability due to receipt of disability pension or disability compensation benefits provided by the United States department of veterans affairs pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds the maximum income above which such head of the household would not be eligible to receive

A. 3733 3

such cash disability pension or disability compensation benefits under federal law during such tax year; and

(iv) when the head of the household retires before the commencement of such income tax year and the date of filing the application, the income for such year may be adjusted by excluding salary or earnings and projecting his or her retirement income over the entire period of such year.

Provided that a municipality shall not be required to enact a new local law, ordinance, or resolution after public hearing pursuant to subdivision two of this section if such municipality has already enacted a local law, ordinance, or resolution pursuant to subdivision two of this section adopting the provisions of subparagraph one of this paragraph and the municipality chooses to continue utilizing subparagraph one of this paragraph.

§ 3. Paragraph m of subdivision 1 of section 467-c of the real property tax law, as amended by chapter 129 of the laws of 2014, is amended to read as follows:

m. (1) "Person with a disability" means (i) an individual who is currently receiving social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the federal social security act or disability pension or disability compensation benefits provided by the United States department of veterans affairs or those previously eligible by virtue of receiving disability benefits under the supplemental security income program or the social security disability program and currently receiving medical assistance benefits based on determination of disability as provided in section three hundred sixtysix of the social services law; and

(ii) whose income for the current income tax year, together with the income of all members of such individual's household, does not exceed fifty thousand dollars beginning July first, two thousand fourteen, as may be provided by local law.

(2) If the governing board of a municipality further adopts, after public hearing, a local law, ordinance, or resolution:

(i) the income for the current tax year, together with the income of all members of such individual's household, for an individual currently receiving social security disability insurance (SSDI) or medical assistance benefits based on a determination of disability as provided in section three hundred sixty-six of the social services law, may exceed the maximum income at which such individual would be eligible to receive cash supplemental security income benefits under federal law during such tax year, but may not exceed twenty-nine thousand dollars;

(ii) the income for the current income tax year, together with the income of all members of such individual's household, for an individual who is currently receiving disability pension or disability compensation benefits provided by the United States department of veterans affairs, may exceed the maximum income at which such individual would be eligible to receive cash supplemental security income benefits under federal law during such tax year, but may not exceed the maximum income at which such individual would be eligible to receive cash disability pension or disability compensation benefits under federal law during such tax year.

§ 4. Paragraph m of subdivision 1 of section 467-c of the real property tax law, as added by chapter 188 of the laws of 2005, is amended to read as follows:

m. (1) "Person with a disability" means (i) an individual who is currently receiving social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the federal social

A. 3733 4

security act or disability pension or disability compensation benefits provided by the United States department of veterans affairs or those previously eligible by virtue of receiving disability benefits under the supplemental security income program or the social security disability program and currently receiving medical assistance benefits based on determination of disability as provided in section three hundred sixtysix of the social services law; and

(ii) whose income for the current income tax year, together with the income of all members of such individual's household, does not exceed the maximum income at which such individual would be eligible to receive cash supplemental security income benefits under federal law during such tax year.

(2) If the governing board of a municipality further adopts, after public hearing, a local law, ordinance, or resolution:

(i) the income for the current tax year, together with the income of all members of such individual's household, for an individual currently receiving social security disability insurance (SSDI) or medical assistance benefits based on a determination of disability as provided in section three hundred sixty-six of the social services law, may exceed the maximum income at which such individual would be eligible to receive cash supplemental security income benefits under federal law during such tax year, but may not exceed twenty-nine thousand dollars;

(ii) the income for the current income tax year, together with the income of all members of such individual's household, for an individual who is currently receiving disability pension or disability compensation benefits provided by the United States department of veterans affairs, may exceed the maximum income at which such individual would be eligible to receive cash supplemental security income benefits under federal law during such tax year, but may not exceed the maximum income at which such individual would be eligible to receive cash disability pension or disability compensation benefits under federal law during such tax year.

§ 5. This act shall take effect on the one hundred twentieth day after it shall have become a law provided, however, that:

(a) the amendments to paragraph b of subdivision 3 of section 467-b of the real property tax law made by section one of this act shall be subject to the expiration and reversion of such subdivision pursuant to section 4 of chapter 129 of the laws of 2014, as amended, when upon such date the provisions of section two of this act shall take effect; and

(b) the amendments to paragraph m of subdivision 1 of section 467-c of the real property tax law made by section three of this act shall be subject to the expiration and reversion of such subdivision pursuant to section 4 of chapter 129 of the laws of 2014, as amended, when upon such date the provisions of section four of this act shall take effect.